Taxation (International and Other Provisions) Act 2010 (c. 8)

SCHEDULES

SCHEDULE 8 U.K. Minor and consequential amendments

Part 1 U.K. Double taxation relief

Income and Corporation Taxes Act 1988 (c. 1) U.K.

20 (1) Amend section 806A as follows. U.K.

(2) In subsection (2)—

(a) in paragraph (c) for “section 801A” substitute “ section 67(6) of TIOPA 2010 ”,

(b) in paragraph (c) for “subsection (1)(b) of that section” substitute “ section 67(3) of that Act ”,

(c) in paragraph (d) for “section 803” substitute “ section 70(2) of TIOPA 2010 ”,

(d) in paragraph (d) for “subsection (1)(b) of that section” substitute “ section 70(1)(d) of that Act ”, and

(e) in paragraph (e) for “section 811” substitute “ section 112 of TIOPA 2010 ”.

(3) In subsection (4)(a) for “section 797” substitute “ section 42(2) of TIOPA 2010 ”.

(4) In subsection (5)—

(a) for “section 799(1)” substitute “ section 57(1) of TIOPA 2010 ”,

(b) for “section 801(2) or (3)” substitute “ section 65(4) of TIOPA 2010 ”, and

(c) for “subsection (2) or (3) of section 801” substitute “ section 65(4) of TIOPA 2010 ”.